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1984 (4) TMI 287 - CEGAT NEW DELHIExtract: .......s decisions cited by the respondents, we agree with their contentions and confirm the order of the Appellate Collector. We hold that re-shelling of roller shafts carried out by the respondents does not amount to manufacture for purposes of liability to duty under Tariff Item 68. We accordingly discharge the show cause notice and reject this appeal.
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